Zobrazeno 1 - 10
of 94
pro vyhledávání: '"University of Aveiro"'
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The current research aims to investigate the gender roles of accounting financial expertise (AFE) auditors for the accuracy of financial reporting. By utilizing four measures, namely two forms of real earnings management and two forms of discretionar
Externí odkaz:
https://doaj.org/article/7e6e4c3a667b4051bbc7320f6e111394
Autor:
Mi-Young Shin, Kyunbeom Jeong
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study aims to empirically analyze the impact of brand assets, a company’s core competency, on firm value and credit ratings using companies listed on the KOSPI and KOSDAQ from 2011 to 2019. We also investigate the moderating effect of a firm
Externí odkaz:
https://doaj.org/article/b04a26edc9d14b67a86d8821c49aa198
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This research aims to gain knowledge regarding the impact of positive or negative framing on decision-making according to gender, whether feminine or masculine, in voluntary disclosure. I was using an experimental study with a two-by-two factorial de
Externí odkaz:
https://doaj.org/article/078ce87f661244baa1da70f5d93cdae8
Autor:
Moses Elaigwu, James Ike Ugwu, Abdelkader Alghorbany, Ogechukwu Maria Ngwoke, Alexander Onyebuchi Ude, Obani Chimaobi Desmond, Peter Audu
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study examined how female leadership, board communication, independent third-party assurance, and sustainability disclosure quality are interconnected in Nigerian listed firms. Using data from the top 100 firms on the Nigerian Exchange (NGX) Gro
Externí odkaz:
https://doaj.org/article/d79f015915ab49238d05c1140a808397
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study examines the mediating role of green innovation in the relationship between green transformational leadership and environmental performance and simultaneously posits green dynamic capability as a pivotal boundary condition. A survey questi
Externí odkaz:
https://doaj.org/article/242f452bfe664bc9bc5ae74b4fdebb13
Autor:
Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, Emil Herdiana
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study examines how profitability, leverage and intensity of capital impact tax avoidance and considers firm size as a moderating factor. It focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method u
Externí odkaz:
https://doaj.org/article/e197ad7eca7e437eb3b03d207de6fde6
Autor:
Quang Huy Pham, Kien Phuc Vu
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The objective of this current research is to examine the influence of cyber forensic accounting on the quality of integrated reporting. The current investigation employed a mixed-methods approach. As a result, the objective of examining the qualitati
Externí odkaz:
https://doaj.org/article/ae65b2da4b6a4a8f98f78fada8769761
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
Materiality is a crucial concept in accounting and auditing, allowing the determination of relevant matters from the perspective of the entity and its stakeholders. This paper addresses an objective linked to disclosures on materiality in sustainabil
Externí odkaz:
https://doaj.org/article/b1ffc6a07b044a34a0789f079db46099
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractWith the growing number of mobile device users and the rise of engaging social media platforms, the mobile advertising industry is evolving rapidly, presenting marketers with new challenges in reaching customers while maintaining positive att
Externí odkaz:
https://doaj.org/article/52d20dd56e2e46bba82952055d4e61c3
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractAn increasing number of companies in China are adopting bottom-up shareholding increases to incentivize employees and stabilize stock prices. However, a research gap exists regarding China’s current accounting regulations for handling botto
Externí odkaz:
https://doaj.org/article/98472684129643859363e9078cd8a663